SEC Comment Letter for Shefford Small Business, Inc. (CIK 0002102386) — Apr 7, 2026
Shefford Small Business, Inc. (CIK 0002102386)
Date: April 7, 2026 · CIK: 0002102386 · Accession: 0000000000-26-003490
AI Filing Summary & Sentiment
File numbers found in text: 000-56818
Letter
April 7, 2026 Jonathan Cross Chief Executive Officer Shefford Small Business, Inc. 1852 Banking Street Suite 29551 Greensboro, North Carolina 27408 Re:Shefford Small Business, Inc. Registration Statement on Form 10-12G Filed February 2, 2026 File No. 000-56818 Dear Jonathan Cross: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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April 7, 2026
Jonathan Cross
Chief Executive Officer
Shefford Small Business, Inc.
1852 Banking Street Suite 29551
Greensboro, North Carolina 27408
Re:Shefford Small Business, Inc.
Registration Statement on Form 10-12G
Filed February 2, 2026
File No. 000-56818
Dear Jonathan Cross:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction